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Posted Mon, 12 Aug 2024 09:35:47 GMT by Greenie999#
Can I put ULEZ charges down as allowable expenses as expenses if for journeys to rental property?
Posted Tue, 13 Aug 2024 08:12:37 GMT by HMRC Admin 21 Response
Hi Greenie999#,
Thank you for your question.  
Guidance for travelling expenses can be found in PIM2220: PIM2220 - Deductions: main types of expense: travelling expenses this states that the treatment of travelling expenses is similar to that for trades or professions. Therefore if the ULEZ charge is in incurred wholly and exclusively for the purpose of the rental business then it would be allowable as an expense.
Thank you.

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